[Adopted 1-14-2008 by Ord. No. 2008-1]
This article shall be known as the "Borough Real Estate Transfer
Tax Ordinance."
This realty transfer tax for general revenue purposes is hereby
levied and imposed upon the transfer of real estate or an interest
in real estate situated within the Borough of Lewistown, Mifflin County,
Pennsylvania, regardless of where the documents making the transfer
are made, executed or delivered, or where the actual settlements on
such transfer took place pursuant to and as authorized in relation
to Boroughs by Article XI-D, 72 P.S. § 8101-D et seq., as
amended, Local Real Estate Transfer Tax of the Tax Reform Code of
1971, Act of March 4, 1971, P.L. 6, No. 2, as amended, and administered,
collected and enforced pursuant to "the Local Tax Enabling Act," Act
of December 31, 1965, P.L. 1257, No. 511, § 1 et seq., as
amended (53 P.S. § 6924.101 et seq., as amended).
As used in this article, the following terms shall have the
meanings indicated:
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned or conducted by two or more persons
other than a private trust or decedent's estate.
The Borough Council of the Borough of Lewistown, Mifflin
County, Pennsylvania
The Borough of Lewistown, Mifflin County, Pennsylvania
The Commonwealth of Pennsylvania.
A corporation, joint-stock association, business trust, or
banking institution which is organized under the laws of this commonwealth,
the United States, or any other state, territory, foreign country
or dependency.
Any deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under § 225-21 of this article.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
Recreational activities, such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities;
Fur farming;
Stockyard and slaughterhouse operations; or
Manufacturing or processing operations of any kind.
A partnership of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of the interests in
the partnership are continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
Recreational activities, such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities;
Fur farming;
Stockyard and slaughterhouse operations; or
Manufacturing or processing operations of any kind.
Any individual, such individual's brothers and sisters, the
brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal descendants of any of the foregoing, a spouse
of any of the foregoing, and the estate of any of the foregoing. Individuals
related by the half-blood or legal adoption shall be treated as if
they related by the whole-blood.
Every natural person, association, or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both, the term "person," as applied to associations, shall include
the responsible members or general partners thereof and, as applied
to corporations, the officers thereof.
Any lands, tenements or hereditaments within this Borough, including,
without limitation, buildings, structures, fixtures, mines, minerals,
oil, gas, quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovables or interests which by custom,
usage or law pass with a conveyance of land, but excluding permanently
attached machinery and equipment in an industrial plant;
A condominium unit; or
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which:
Derives 60% or more of its annual gross receipts from the ownership
or dispositions of real estate; or
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
Any interest in real estate which endures for a period of time,
the termination of which is not fixed or ascertained by a specific
number of years, including, without limitation, an estate in fee simple,
life estate, or perpetual leasehold; or
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold, including, without limitation,
a leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's length
for actual monetary worth, the amount of the actual consideration
therefor paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate,
provided that, where such documents shall set forth a nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale;
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate
part of the assessment where the assessment includes other real estate;
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principal of the grantor or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
A.
Levy. Every person who makes, executes, delivers, accepts or presents
for recording any document or in whose behalf any document is made,
executed, delivered, accepted or presented for recording, regardless
of where the documents making the transfer are made, executed or delivered
or where the actual settlements on such transfer took place, shall
be subject to pay for and in respect to the transaction or any part
hereof, a tax is hereby imposed and levied at the rate of 1% of the
value of the real estate represented by such document, which tax shall
be payable at the earlier of the time the document is presented for
recording or within 30 days of acceptance of such document or within
30 days of becoming an acquired company.
B.
Documentary stamp.
(1)
The payment of the tax imposed herein shall be evidenced by the affixing
of a documentary stamp or stamps to every document by the person making,
executing, delivering or presenting for recording such document. The
stamps shall be affixed in such manner that their removal will require
the continued application of steam or water, and the person using
or affixing the stamps shall write, stamp or cause to be written or
stamped thereon the initials of that person's name and the date upon
which the stamps are affixed or used so that the stamps may not again
be used, provided that the Department of Revenue may prescribe such
other method of cancellation as it may deem expedient.
(2)
The Department may, in its discretion, use documentary license meter
impressions or similar indicia of payment in lieu of stamps.
C.
Limitations. It is the intent of this article that the entire burden
of the tax imposed on a person or transfer shall not exceed the limitations
prescribed in "the Local Tax Enabling Act," Act of December 31, 1965,
P.L. 1257, No. 511, § 1 et seq., as amended (53 P.S. §
6924.101 et seq., as amended) so that if any other political subdivision
or school district has imposed or hereafter shall impose such tax
on the same person or transfer, then the tax levied by the Borough
of Lewistown under the authority of the Act shall, during the time
such duplication of the tax exists, except as hereinafter otherwise
provided, be 1/2 of the rate, and such 1/2 rate shall become effective
without any action on the part of the Borough; provided, however,
that the Borough and any other political subdivision or school district
which imposes such tax on the same person or transfer may agree that
instead of limiting their respective rates to 1/2 of the rate herein
provided, they will impose respectively different rates, the total
of which shall not exceed the maximum rate permitted pursuant to the
Local Tax Enabling Act.
D.
Interest. If for any reason the tax is not paid by the date it is
due, the tax imposed and due shall bear interest as prescribed for
interest on delinquent municipal claims under the Act of May 16, 1923,
P.L. 207, No. 153, as amended (53 P.S. § 7101 et seq., as
amended), known as "the Municipal Claims and Tax Liens Act." The interest
rate shall be the lesser of the interest rate imposed upon delinquent
commonwealth taxes as provided in § 806 of the Act of April
9, 1929, P.L. 343, No. 176, as amended (72 P.S. § 806, as
amended), known as "The Fiscal Code," or the maximum interest rate
permitted under the Municipal Claims and Tax Liens Act for tax claims.
E.
Administration. The tax imposed under this article and all applicable
interest and penalties shall be administered, collected and enforced
under the Act of December 31, 1965, P.L. 1257, No. 511, § 1
et seq., as amended (53 P.S. § 6924.101 et seq, as amended),
known as "the Local Tax Enabling Act," provided that, if the correct
amount of the tax is not paid by the last date prescribed for timely
payment, the Borough of Lewistown, pursuant to § 1102-D
of the Tax Reform Code of 1971, as amended (71 P.S. § 8102-D,
as amended), authorizes and directs the Department of Revenue of the
Commonwealth of Pennsylvania and its successors to determine, collect
and enforce the tax, interest and penalties.
The United States, the commonwealth or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment or
the tax imposed by this article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
A.
The tax imposed by § 225-17 shall not be imposed upon:
(1)
A transfer to the commonwealth or to any of its instrumentalities,
agencies or political subdivisions by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceedings, or a reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, which
reconveyance may include property line adjustments, provided said
reconveyance is made within one year from the date of condemnation.
(2)
A document which the commonwealth is prohibited from taxing under
the Constitution or statutes of the United States.
(3)
A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
(4)
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
(5)
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
(6)
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as
if the grantor were making such transfer.
(7)
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
(8)
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries that are entitled to receive the property
or proceeds from the sale of the property under the trust, whether
or not such beneficiaries are contingent or specifically named. A
trust clause which identifies the contingent beneficiaries by reference
to the heirs of the trust settlor as determined by the laws of the
intestate succession shall not disqualify a transfer from the exclusion
provided by this clause. No such exemption shall be granted unless
the Recorder of Deeds is presented with a copy of the trust instrument
that clearly identifies the grantor and all possible beneficiaries.
(9)
A transfer for no or nominal actual consideration to a trustee of
a living trust from the settlor of the living trust. No such exemption
shall be granted unless the Recorder of Deeds is presented with a
copy of the living trust instrument.
(10)
A transfer for no or nominal actual consideration from a trustee
of an ordinary trust to a specifically named beneficiary that is entitled
to receive the property under the recorded trust instrument or to
a contingent beneficiary where the transfer of the same property would
be exempt if the transfer was made by the grantor of the property
into the trust to that beneficiary. However, any transfer of real
estate from a living trust during the settlor's lifetime shall be
considered for the purposes of this article as if such transfer were
made directly from the settlor to the grantee.
(11)
A transfer for no or nominal actual consideration from a trustee
of a living trust after the death of the settlor of the trust or from
a trustee of a trust created pursuant to the will of a decedent to
a beneficiary to whom the property is devised or bequeathed.
(12)
A transfer for no or nominal actual consideration from the trustee
of a living trust to the settlor of the living trust if such property
was originally conveyed to the trustee by the settlor.
(13)
A transfer for no or nominal actual consideration from trustee
to successor trustee.
(14)
A transfer for no or nominal actual consideration between principal
and agent or straw party, or from or to an agent or straw party where,
if the agent or straw party were his principal, no tax would be imposed
under this article. Where the document by which title is acquired
by a grantee or statement of value fails to set forth that the property
was acquired by the grantee from, or for the benefit of, his principal,
there is a rebuttable presumption that the property is the property
of the grantee in his individual capacity if the grantee claims an
exemption from taxation under this clause.
(15)
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the Department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this article.
(16)
A transfer from a corporation or association of real estate
held of record in the name of the corporation or association where
the grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
(17)
A transfer from a nonprofit industrial development agency or
authority to a grantee of property conveyed by the grantee to that
agency or authority as security for a debt of the grantee or a transfer
to a nonprofit industrial development agency or authority.
(18)
A transfer from a nonprofit industrial development agency or
authority to a grantee purchasing directly from it, but only if:
(a)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control, warehousing or agriculture; and
(b)
The agency or authority has the full ownership interest in the
real estate transferred.
(19)
A transfer by a mortgagor to the holder of a bona fide mortgage
in default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
(20)
Any transfer between religious organizations or other bodies
or persons holding title for a religious organization if such real
estate is not being or has not been used by such transferor for commercial
purposes.
(21)
A transfer to a conservancy which possesses a tax-exempt status
pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954
[68A Stat. 3, 26 U.S.C. § 501(c)(3)] and which has as its
primary purpose preservation of land for historic, recreational, scenic,
agricultural or open-space opportunities; or a transfer from such
a conservancy to the United States, the commonwealth or to any of
their instrumentalities, agencies or political subdivisions; or any
transfer from such a conservancy where the real estate is encumbered
by a perpetual agricultural conservation easement as defined by the
act of June 30, 1981 (P.L. 128, No. 43), (3 P.S. § 901,
et seq.) known as the "Agricultural Area Security Law," and such conservancy
has owned the real estate for at least two years immediately prior
to the transfer.
(22)
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
(23)
A transfer of real estate devoted to the business of agriculture
to a family farm partnership by a member of the same family, which
family directly owns at least 75% of the interests in the partnership.
(24)
A transfer between members of the same family of an ownership
interest in a real estate company, family farm corporation or family
farm partnership which owns real estate.
(25)
A transaction wherein the tax due is $1 or less.
(26)
Leases for the production or extraction of coal, oil, natural
gas or minerals and assignments thereof.
B.
In order to exercise any exclusion provided in this section, the
true, full and complete value of the transfer shall be shown on the
statement of value. For leases of coal, oil, natural gas or minerals,
the statement of value may be limited to an explanation of the reason
such document is not subject to tax under this article.
Except as otherwise provided in § 225-19 aforesaid, documents which make, confirm or evidence any transfer or devise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
A.
A real estate company is an "acquired company" and upon a change
in the ownership interest in the company, however effected, if the
change:
B.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of acquisition
or transfer of assets that are devoted to the business of agriculture,
it fails to meet the minimum requirements of a family farm corporation
under this article.
C.
A family farm partnership is an acquired company when, because of
voluntary or involuntary dissolution, it ceases to be a family farm
partnership or when, because of transfer of partnership interests
or because of acquisition or transfer of assets that are devoted to
the business of agriculture, it fails to meet the minimum requirements
of a family farm partnership under this article.
D.
Within 30 days after becoming an acquired company, the company shall
present a declaration of acquisition with the recorder of each county
in which it holds real estate for the affixation of documentary stamps
and recording. Such declaration shall set forth the value of real
estate holdings of the acquired company in such county. A copy of
the Pennsylvania Transfer Tax Declaration of Acquisition may be submitted
for this purpose.
A.
Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
due upon the transfer.
B.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
C.
Where there is a transfer of real estate which is devised by the
grantor, a credit for the amount of tax paid at the time of the devise
shall be given the grantor toward the tax due upon the transfer.
D.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
E.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carryover credit
shall be allowed.
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease will be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
The tax herein imposed under this article shall be fully paid
and have priority out of the proceeds of any judicial sale of real
estate before any other obligation, claim, lien, judgment, estate
or costs of the sale and of the writ upon which the sale is made,
except the state realty transfer tax, and the sheriff or other officer
conducting said sale shall pay the tax herein imposed out of the first
moneys paid to him in connection therewith. If the proceeds of the
sale are insufficient to pay the entire tax herein imposed, the purchaser
shall be liable for the remaining tax.
A.
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983, P.L. 40, No. 21, and per Article XI-D, 72 P.S. § 1105-D,
as amended, Local Real Estate Transfer Tax, of the Tax Reform Code
of 1971, Act of March 4, 1971, P.L. 6, No. 2, as amended, the Recorder
of Deeds shall be the collection agent for the local realty transfer
tax, including any amount payable to the Borough, based on a redetermination
of the amount of tax due by the Commonwealth of Pennsylvania of the
Pennsylvania Realty Transfer Tax, without compensation from the Borough.
B.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the Recorder shall
not accept for recording such a deed unless it is accompanied by a
statement of value showing what taxes are due each municipality.
C.
On or before the 10th of each month, the Recorder of Deeds shall
pay over to the Borough of Lewistown all local realty transfer taxes
collected, less 2% for use of the County, together with a report containing
the information as is required by the Commonwealth of Pennsylvania
in reporting collection of the Pennsylvania Realty Transfer Tax. The
two-percent commission shall be paid to the County.
D.
Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania, the Recorder of Deeds shall rerecord
the deed or record the additional realty transfer tax form only when
both the state and local amounts and a rerecording or recording fee
has been tendered.
Every document lodged with or presented to the Recorder of Deeds
for recording shall set forth therein and as a part of such document
the true, full and complete value thereof, shall be accompanied by
a statement of value executed by a responsible person in connection
with the transaction showing such connection and setting forth the
true, full and complete value thereof or the reason, if any, why such
document is not subject to tax under this article. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
The provisions of this section shall not apply to any excludable real
estate transfers which are exempt from taxation based on family relationship.
Other documents presented for the affixation of stamps shall be accompanied
by a certified copy of the document and statement of value executed
by a responsible person in connection with the transaction showing
such connection and setting forth the true, full and complete value
thereof or the reason, if any, why such document is not subject to
tax under the ordinance.
A.
If any part of any underpayment of tax imposed under this article
is due to fraud, an amount equal to 50% of the underpayment shall
be added to the tax.
B.
In the case of failure to record a declaration required under this
article on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, 5% of the amount of such tax shall
be added to the tax if the failure is for not more than one month,
with an additional 5% for each additional month or fraction thereof
during which the failure continues, not exceeding 50% in the aggregate.
A.
Any tax that the Department of Revenue of the Commonwealth of Pennsylvania
and its successors (the "Department") determines to be due under this
article and remains unpaid after demand for the same, and all penalties
and interest thereon, shall be a lien in favor of the Borough of Lewistown
upon the property, both real and personal, of the person, but only
after the lien has been entered and docketed of record by the Prothonotary
of the Mifflin County.
B.
Entry of liens by prothonotaries.
(1)
At any time after it makes a determination of additional tax, penalty
or interest under this article, the Department may transmit to the
prothonotaries of the respective counties certified copies of all
liens for the taxes, penalties and interest under this article or
copies of all liens under Article XI-C of the Tax Reform Code of 1971,
72 P.S. § 8101-C et seq., and this article on a single form.
(2)
A prothonotary receiving the lien shall enter and docket the lien
of record in the prothonotary's office, which lien shall be indexed
as judgments are now indexed.
(3)
After the Department's determination becomes final, a writ of execution
may directly issue upon the lien without the issuance and prosecution
to judgment of a writ of scire facias, provided that, not less than
10 days before issuance of any execution on the lien, notice shall
be sent by certified mail to the taxpayer at the taxpayer's last known
post office address. No prothonotary shall require as a condition
precedent to the entry of the liens the payment of any costs incident
thereto.
C.
Priority of lien.
(1)
The lien imposed under this section shall have priority from the
date of its recording and shall be fully paid and satisfied out of
the proceeds of any judicial sale of property subject thereto, before
any other obligation, judgment, claim, lien or estate to which the
property may subsequently become subject, except costs of the sale
and of the writ upon which the sale was made, and real estate taxes
and municipal claims against such property, but shall be subordinate
to mortgages and other liens existing and duly recorded or entered
of record prior to the recording of the tax lien.
(2)
In the case of a judicial sale of property subject to a lien imposed
under this section upon a lien or claim over which the lien has priority,
the sale shall discharge the lien to the extent only that the proceeds
are applied to its payment, and the lien shall continue in full force
and effect as to the balance remaining unpaid.
D.
A lien imposed under this section and Article XI-D of the Tax Reform
Code of 1971, as amended (72 P.S. § 8101-D et seq., as amended),
shall be equal in priority to the lien imposed under Article XI-C
of the Tax Reform Act of 1971, as amended (72 P.S. § 8101-C
et seq., as amended).
A.
The regulations promulgated under Article XI-C of the Tax Reform
Act of 1971, as amended (72 P.S. § 8101-C et seq., as amended),
shall be applicable to the taxes imposed under Article XI-D of the
Tax Reform Act of 1971, as amended (72 P.S. § 8101-D et
seq., as amended), and under this article.
B.
The Department of Revenue of the Commonwealth of Pennsylvania and
its successors (the "Department") may promulgate and enforce regulations
not inconsistent with the provisions of Article XI-D of the Tax Reform
Act of 1971, as amended (72 P.S. § 8101-D et seq., as amended),
and this article.
C.
The Department, to cover its costs of administration, shall retain
an amount equal to costs but not to exceed 10% of the tax, interest
and penalty collected and enforced by the Department under § 1102-D,
as amended (72 P.S. § 8102-D, as amended).
A.
Whenever the amount due upon determination, redetermination or review
is less than the amount paid on account thereof, the Borough shall
refund the difference.
B.
Where there has been no determination of unpaid tax, application
for refund shall be made to the Borough in the manner prescribed by
the Act of December 31, 1965, P.L. 1257, No. 511, as amended (53 P.S.
§ 6924.101 et seq., as amended) known as "the Local Tax Enabling
Act;" the Local Tax Payers Bill of Rights Act, 53 Pa.C.S.A. Ch. 84
Subch. C (53 Pa.C.S.A. § 8421 et seq., as amended) (relating
to local taxpayers bill of rights); or as otherwise provided by law.
A.
In accordance with the provisions of Article XI-D, 72 P.S. § 8113-D,
as it may be amended from time to time, of the local real estate transfer
tax of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6,
No. 2, as amended, it is the intent of this article and it shall be
unlawful for any person to:
(1)
Accept or present for recording, or cause to be accepted or presented
for recording, any document without the full amount of tax thereon
being duly paid;
(2)
Make use of any documentary stamp to denote payment of any tax imposed
under this article without cancelling such stamp as required by this
article or as prescribed by the Department of Revenue ("Department");
(3)
Fail, neglect or refuse to comply with or violate the rules and regulations
prescribed, adopted and promulgated by the Department under this article;
(4)
Fraudulently cut, tear or remove from a document any documentary
stamp;
(5)
Fraudulently affix to any document upon which tax is imposed under
this article any documentary stamp which has been cut, torn or removed
from any other document upon which tax is imposed under this article,
or any documentary stamp of insufficient value, or any forged or counterfeited
stamp, or any impression of any forged or counterfeited stamp, die,
plate or other article;
(6)
Willfully remove or alter the cancellation marks of any documentary
stamp or restore any such documentary stamp, with intent to use or
cause the same to be used after it has already been used, or knowingly
buy, sell, offer for sale or give away such altered or restored stamp
to any person for use, or knowingly use the same;
(7)
Knowingly have in his possession any altered or restored documentary
stamp which has been removed from any document upon which a tax is
imposed under this article, provided that the possession of such stamps
shall be prima facie evidence of an intent to violate the provisions
of this clause; or
(8)
Knowingly or willfully prepare, keep, sell, offer for sale or have
in his possession any forged or counterfeited documentary stamps.
C.
A person who makes a false statement of value or declaration of acquisition
not believing the statement or declaration to be true commits a misdemeanor
of the second degree.
A.
In order to determine whether the proper amount of tax has been paid,
without limiting any other rights of the Borough of Lewistown and/or
the Department of Revenue of the Commonwealth of Pennsylvania, or
its successors (the "Department"), the Borough of Lewistown and/or
the Department, as applicable, shall have the right to review all
documents or records relating to any real estate transaction or any
related transactions and to take such other steps as the Borough and/or
the Department shall deem necessary or appropriate, including a review
or audit of any documents or records of any party to a real estate
transaction to determine the fair market value of the real estate
or any other relevant matter as determined by the Borough and/or the
Department, as applicable. Upon request of the Borough and/or the
Department, as applicable, at such place and time as specified by
them, or either of them, any party shall make available to them or
either of them any documents or records requested by them or either
of them.
B.
In addition to any other rights and remedies set forth in this article
and otherwise by law, all taxes imposed by this article, together
with interest and penalties prescribed herein, shall be recoverable
by the Borough and/or the Department, as applicable, as other debts
of like character are recovered (including but not limited to a civil
action, formerly known as an "action in assumpsit").
It is the intent of this article, as reenacted, to implement
the provisions of Act No. 40 of 2005, which amended the Tax Reform
Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, as amended, and
which amended and revised Article XI-C, Realty Transfer Tax, and Article
XI-D, Local Real Estate Transfer Act, thereof. Accordingly, it is
the intent hereof that this article shall be interpreted in such a
manner as to bring the Borough Real Estate Transfer Tax Ordinance
into compliance therewith and to implement the provisions thereof.
